Highlights of Heckerling

Tom Abendroth, Christine Quigley and Kevin Matz will present a panel discussion featuring “Highlights of Heckerling,” and provide an overview of the most important estate planning strategies covered at the Heckerling Institute on Estate Planning. Topics to be discussed are legislative and regulatory prospects for 2024, planning with the increased applicable exclusion for 2024-2025, the 2024 exclusion amount, and the impact of higher interest rates. Updates on the inherited individual retirement account required minimum distribution requirements and the Corporate Transparency Act will be covered as well as recent court cases of note. Finally, The Magical Mystery Tour that is Chapter 14 and social welfare philanthropy with IRC Section 501(c)(4) organizations will also be reviewed.